Cadburys financial statements are presented in Appendix A. Financial statements of Nestl are presented in Appendix B.

Cadbury‘s financial statements are presented in Appendix A. Financial statements of Nestlé are presented in Appendix B.

Instructions
(a) Based on the information contained in the financial statements, determine the normal balance of the listed accounts for each company.
Cadbury Nestlé
1. Inventory ............. 1. Trade Receivables
2. Property, Plant, and Equipment ..... 2. Cash and Cash Equivalents
3. Trade Payables ........... 3. Cost of Goods Sold (expense)
4. Interest Expense (finance cost) ..... . 4. Sales (revenue)
(b) Identify the other account ordinarily involved when:
(1) Trade Receivables are increased.
(2) Wages Payable is decreased.
(3) Property, Plant, and Equipment is increased.
(4) Interest Expense is increased.